Section 206.531 – Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
206.531 Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. Compiler’s Notes: The repealed section pertained to deferment of summer taxes by certain persons.
Section 206.532 – Forms for Claiming Credit; Provisions of Act Applicable to Chapter.
206.532 Forms for claiming credit; provisions of act applicable to chapter. Sec. 532. The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return. All provisions of this part including, but not limited to, audit, review, determinations, appeals, hearings, notices, assessments, and administration shall […]
Section 206.512a – “Property Taxes” Defined.
206.512a “Property taxes” defined. Sec. 512a. “Property taxes” means, for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, levied on a homestead within this state including property tax administration fees, but does not include penalties, interest, or special assessments unless the special assessment is […]
Section 206.514 – “Senior Citizen,”“serviceperson,” and “State Income Tax” Defined.
206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined. Sec. 514. (1) “Senior citizen” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a […]
Section 206.516 – “Veteran” and “Widow or Widower” Defined.
206.516 “Veteran” and “widow or widower” defined. Sec. 516. (1) “Veteran” means an individual who meets all of the following: (a) Is a veteran as defined in section 1 of 1965 PA 90, MCL 35.61. (b) Was a resident of this state at least 6 months prior to the time of entering the armed forces […]
Section 206.501 – Applicability of Definitions.
206.501 Applicability of definitions. Sec. 501. The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973
Section 206.504 – “Blind” and “Claimant” Defined.
206.504 “Blind” and “claimant” defined. Sec. 504. (1) “Blind” means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral […]
Section 206.506 – “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined.
206.506 “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined. Sec. 506. “Eligible serviceperson”, “eligible veteran”, and “eligible widow or widower” means a serviceperson, veteran, or widow or widower, whose income as defined in this chapter is not more than $7,500.00 per year unless the serviceperson, veteran, or widow or widower receives compensation paid by […]
Section 206.507 – “Federally Aided Housing” and “State Aided Housing” Defined.
206.507 “Federally aided housing” and “state aided housing” defined. Sec. 507. (1) “Federally aided housing” means housing developed under a program administered by the secretary of the United States department of housing and urban development providing below market interest rate mortgages, interest reduction payments, rent supplements, annual contributions of housing assistance payments, or housing allowances […]
Section 206.508 – Definitions.
206.508 Definitions. Sec. 508. (1) “Gross rent” means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms’ length with the landlord of the homestead. When the landlord and tenant have not dealt with each other at arms’ length and the department believes that the […]